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2017 (10) TMI 264 - CESTAT AHMEDABADEntitlement of Interest - delayed refund - whether the appellant are entitled to interest of the refund amount of ₹ 63,48,964/- and ₹ 19,38,750/- received by them pursuant to the Commissioner (Appeals) order dated 22.06.2007? - Held that: - the Ld. Commissioner(Appeals) in not examining the eligibility, mis-directed itself holding that the said issue attained finality being not raised by the Appellant. Needless to emphasize, no detailed reasoning was recorded on the merit of the claim for interest by the Ld. Commissioner(Appeals) in the impugned Order even though the earlier order was set aside by the Tribunal and the matter was remanded to for reconsideration of the issues - it is prudent to remand the matter to the Ld. Commissioner (Appeals) to consider the issue of eligibility of interest and record the detailed reasoning on the said aspect of eligibility of interest on the refund claims - appeal allowed by way of remand.
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